Source-cited draft: tax overview for San Marino (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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IGR unified tax system
San Marino taxes income under a single unified law, the Imposta Generale sui Redditi (IGR), which covers both individuals and companies. Notably, San Marino does NOT operate a VAT — it applies a single-phase import tax (imposta monofase) instead.
Tax year
Calendar year (1 January – 31 December)Law no. 166 of 16 December 2013 (Imposta Generale sui Redditi) — https://taxatlas.io/country/san-marino
Currency
Euro (EUR)Monetary Agreement between the EU and the Republic of San Marino
Tax authority
Ufficio Tributario (Tax Office), Dipartimento Finanze e BilancioLaw no. 166 of 16 December 2013 (Imposta Generale sui Redditi) — https://gov.sm
Residence basis of taxation
Residents taxed on worldwide income; non-residents taxed on San Marino-source income onlyLaw no. 166 of 16 December 2013 (Imposta Generale sui Redditi) — https://taxravens.com/en/san-marino/income-tax
Headline personal income tax rate (top marginal)
35%Law no. 166 of 16 December 2013 (Imposta Generale sui Redditi) — https://taxravens.com/en/san-marino/income-tax
Headline corporate income tax rate
17%Law no. 166 of 16 December 2013 (Imposta Generale sui Redditi) — https://taxatlas.io/country/san-marino
Does San Marino have VAT/GST?
No VAT. A single-phase import tax (imposta monofase) applies instead, standard rate 17%Imposta Monofase (single-phase import tax) legislation — https://www.startup.sm/en/taxation/monofase-and-vat/
Annual personal income tax return deadline
Typically by 30 June of the year following the tax year ((approx — confirm))Law no. 166 of 16 December 2013 (Imposta Generale sui Redditi) — https://taxatlas.io/country/san-marino
New-company corporate tax incentive
50% reduction of corporate IGR for the first 5 years (effective rate ~8.5%) (subject to conditions; confirm eligibility)Law no. 166 of 16 December 2013 (Imposta Generale sui Redditi) and incentive decrees — https://www.camcom.sm/en/doing-business-in-san-marino-2/favourable-taxation/
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Other San Marino computations in the OpenAccountants Tax Library.